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小唐dadada · 2025年04月27日

能不能这样想?

NO.PZ2023040501000169

问题如下:

Sallie Kwan Industrials (SKI) reports under US GAAP. The company disclosed the following information in a note to its financial statements titled “Share-Based Compensation.”

Under our Share Incentive Plan, the Company grants restricted stock units (“RSUs”) to its officers, employees, directors and other eligible persons of up to 83,000,000 Class A ordinary shares. RSUs vest 25% on the first anniversary year from the grant date and the remaining 75% vest in 12 substantially equal quarterly installments. RSU activity for the two years ended 31 December 20X2 was as follows.

Share-based compensation expense for RSUs is measured based on the fair value of the Company’s ordinary shares on the date of grant. SKI accounts for forfeitures as they occur.

The amount recognized as operating expense on SKI’s income statement related to its Equity Incentive Plan for the year ended 31 December 20X2 is closest to:

选项:

A.

SGD 51.4 million

B.

SGD 64.1 million.

C.

SGD 123.1 million.

解释:

A is correct. The amount recognized as operating expense is the share-based compensation expense, which the product of 3,332,063 RSUs vested with a per-share grant-date fair value of SGD 19.25 less forfeitures of 442,181 with a per-share grant-date fair value of SGD 28.74. (3,332,063 x 19.25) – (442,181 x28.74) = 51,433,931.

老师好,这道题我是这样考虑的:

由于20X2年当年grant了5034735只股票,题目说公司给vest当年25%,即当年grant and vested=5034735*25%*$72.37(grant day当天价格)=$91090942.99

又已知当年vested and settled 减去上面5034735*25%,得到前些年grant今年settle的股票数量2073379.25,乘以其加权平均价格$19.25=$39912550.56

上面两个数相加:$91090942.99+$39912550.56=$131003493.6, 再用这个数减去forfeited?

1 个答案

王园圆_品职助教 · 2025年04月27日

同学你好,不能的噢

因为19.25就是已经包含了你计算的本年公司新vest的5034735*25%这么多RSU的granted fair value影响以后的一个加权平均价格,而不仅仅只是剩余的以前年份的vested的RSU的加权平均价格

这个表格的意思就是所有今年和以前年份一起的总共的在今年vested的RSU一共是3332063,且考虑了所有的今年和以前年份一起的总共的在今年vested的RSU的granted date日期公允价值之后的加权平均价格为19.25——所以你直接用这行的数据计算vested本身会导致的expense就可以了

不需要像你上面想的那么复杂去分开计算的,且考试也绝对不会这么考的,否则就纯粹是考计算不是考知识点了

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